Introduction
An international IT company required urgent streamlining of its tax processes, ensuring continuity of JPK_V7 reporting, and support in implementing a new accounting system imposed by the capital group. The project included taking over ongoing VAT settlements, preparing corrections to historical data, and implementing a tool supporting VAT and CIT reporting.
An additional challenge involved organizational changes on the client’s side, the need for historical data migration, and ensuring compliance with Polish tax regulations. The key objective of the project was to reduce the risk of errors in VAT reporting and to establish a stable tax compliance process supporting the organization’s further growth.
Tax and organizational challenges of the client
The client, part of an international IT capital group, decided to change its tax service provider. The reason was the need to streamline reporting processes, improve accounting data quality, and ensure greater control over the VAT area.
At the start of the cooperation, the organization faced several significant challenges:
- the need to take over ongoing VAT and JPK_V7 reporting,
- application of a VAT pro-rata (partial deduction coefficient),
- presence of both taxable and exempt sales,
- the need to prepare VAT returns and JPK_V7 corrections for the last 5 years,
- planned migration to a new accounting system,
- implementation of a new tax reporting tool,
- ensuring continuity of reporting despite organizational changes.
An additional difficulty was that the new group system was not fully adapted to Polish reporting requirements and local tax obligations.
Taking over VAT and JPK_V7 reporting
The first stage of the project involved taking over ongoing VAT compliance obligations and the preparation of JPK_V7 files. It was crucial to quickly understand the specifics of the client’s business, its settlement model, and how data was recorded in the accounting system.
As part of the project, the team at Aider Polska was responsible for:
- ongoing analysis of transactional data,
- verification of VAT settlement correctness,
- control of JPK_V7 reporting compliance,
- identification of high tax risk areas,
- supporting the client in day-to-day tax reporting matters.
Thanks to the efficient takeover of the reporting process, the client maintained continuity of tax obligations and reduced the risk of errors that could have led to corrections or penalties.
Transfer of ZCP and VAT obligations
During the cooperation, the client also carried out the sale of a going concern (ZCP), which required additional tax support.
Although the ZCP transaction itself was not subject to VAT, it was necessary to analyze its impact on the existing tax settlement model and the method of input VAT allocation.
The support included, among others:
- development of an input VAT allocation methodology,
- analysis of potential multi-year VAT adjustments,
- preparation of documentation justifying the adopted approach,
- support in mitigating tax risk related to the transaction.
The goal was to ensure consistency of reporting processes and protect the organization in the event of a potential tax audit.
Corrections of historical VAT and JPK_V7 settlements
An important element of the project was also the restructuring of historical tax data. As part of corrective actions, a detailed analysis of prior VAT settlements and JPK_V7 reporting data was performed.
The project included:
- preparation of VAT return and JPK_V7 corrections for a 5-year period,
- reconciliation of VAT accounts,
- verification of accounting data accuracy,
- analysis of compliance with applicable regulations,
- preparation of the organization for data migration to a new system.
These actions helped reduce the risk of reporting errors and improve the quality of data used in tax and accounting processes.
Implementation of a new accounting system
The next stage of the project was migration to a new accounting system implemented at the group level. The system did not fully support Polish tax requirements, so the client decided to implement an additional VAT and CIT reporting tool.
One of the key elements of the project was proper mapping of accounting data for tax reporting purposes.
Within the project, Aider Polska:
- participated in implementation workshops,
- supported VAT and CIT data mapping,
- took part in reporting accuracy testing,
- identified areas requiring corrections,
- collaborated with the implementation vendor and client teams.
The entire process lasted approximately 6 months and included regular project meetings, system testing, and ongoing analysis of reporting data accuracy.
Project outcomes
The implementation resulted in a stable and structured tax reporting process aligned with both Polish regulations and the standards of the capital group.
The new solution enabled:
- automation of selected reporting processes,
- more efficient preparation of JPK_V7 files and VAT-EU declarations,
- integration with the VIES system and the Polish VAT white list,
- faster identification of potential irregularities,
- improved accounting data quality,
- reduced risk of VAT reporting errors.
Thanks to the implementation, the client gained greater control over tax processes and the ability to respond more efficiently to regulatory and organizational changes.
Conclusions
The project demonstrated that effective tax process management in a multinational organization requires not only correct preparation of VAT returns, but also well-designed reporting processes, high-quality data, and technological support.
Key factors include:
- correct mapping of accounting data,
- ongoing control of JPK_V7 reporting accuracy,
- integration of financial and accounting systems with tax tools,
- rapid identification of tax risks,
- ensuring reporting continuity during system changes.
Through cooperation with Aider Polska, the client streamlined tax processes, reduced reporting error risk, and implemented solutions supporting long-term tax security of the organization.
Case study authors:
Piotr Steczyszyn, Senior Tax Manager at Aider Polska
Katarzyna Zbiegień, Manager at Aider Polska
